CAJ | 학술논문

针对国内外发生的财务丑闻与财务舞弊现象，文章从文化视角研究了企业内控手段之一的举报制度。通过案例式问卷调查，对比了中澳两国会计从业人员对举报的态度与行为倾向。统计结果表明，我国会计人员对举报行为的认可度和参与度都较低，较大的权力距离和强势的集体主义倾向会影响举报机制的效度。据此，文章对我国企业的内控文化建设提出了一些建议。
침대국내외발생적재무축문여재무무폐현상，문장종문화시각연구료기업내공수단지일적거보제도。통과안례식문권조사，대비료중오량국회계종업인원대거보적태도여행위경향。통계결과표명，아국회계인원대거보행위적인가도화삼여도도교저，교대적권력거리화강세적집체주의경향회영향거보궤제적효도。거차，문장대아국기업적내공문화건설제출료일사건의。
Under the context of financial scandals and frauds frequently occurring at home and abroad, this paper explores the whistle-blowing as an internal control mechanism of business enterprises from a cultural perspective. Through a scenario-based questionnaire survey, it compares the attitudes and behavioral intentions of both Chinese and Australian accounting professionals toward whistle-blowing, Statistics illustrates that Chinese accounting professionals have a lower acceptance of and participation in whistle-blowing and that high power distance and collectivism will influence the effectiveness of whistle-blowing as an internal control mechanism. Accordingly, the paper puts forth some suggestions on the design and implementation of internal control systems in Chinese business enterprises.